SEC Comment Letter for HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233) (HTLD) — Dec 2, 2021
HEARTLAND EXPRESS INC (HTLD) (CIK 0000799233)
Date: Dec. 2, 2021 · CIK: 0000799233 · Accession: 0000000000-21-014508
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File numbers found in text: 000-15087
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United States securities and exchange commission logo
December 2, 2021
Christopher Strain
Chief Financial Officer
Heartland Express, Inc.
901 Heartland Way
North Liberty, Iowa 52317
Re:Heartland Express, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 22, 2021
File No. 000-15087
Dear Mr. Strain:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation